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What’s interesting is the deal Apple got was fine under Irish law at the time.

Nobody foresaw how things would pan out literally decades later.



Irish law yes, EU law no.

It's like saying that you couldn't forsee a state law overriding a lower level region/county law.


That's not how the EU works. To give just one major example, our constitution regularly overrules EU law - Ireland has to go to referendum for Treaties - e.g. The Lisbon Treaty.


There are whole parts of EU law that always precede local law without the need for local harmonization.

At least read up on basics of how EU works if you're going to debate law.


EU law has precedence, period.


No, no it doesn't. The primacy of EU law is completely negated in a number of fairly basic instances - the common market first and foremost.

Specifically for Ireland, we are the only EU member state that are obliged to hold public referendums on Treaties. Ratification of the Treaty in all other member states is decided upon by the states' national parliaments.

Ireland, Netherlands, and Luxembourg also have veto powers when it comes to EU wide regulations. That's why Article 116 exists. You don't know what you're talking about.


Your interpretation just lost in court, so who here doesn't know what they're talking about?


It's literally enshrined in German Case Law as 'Identitätsvorbehalt'.

The Polish constitutional court OUTRIGHT ruled that EU law does not supercede national law. Thus, primacy of EU law is wholly rejected in Poland. https://www.euronews.com/2021/10/07/polish-court-rules-some-...

I could go on, but responding to Dunning-Kruger commentary is a Pyrrhic battle at best.


Why are you talking about Poland in Irish case now? :)

A case which questions the ability of EU to override Polish consistution. Did you establish that corporate tax law is a consistutional issue? And note that the decision the tribunal has made that redress for differences between EU law and Polish law will have to be handled by: leaving EU, changing the constitution or changing the EU law. I'm not sure Poland wants to push that.


> literally decades later.

So given the time value of money, Apple still has an unfair advantage?


Actually Apple is supposed to pay interest as well, but it's probably going to be a very low "legal interest rate".

From the original decision:

----

1. Ireland shall recover the aid referred to in Article 1(1) from Apple Sales International.

2. Ireland shall recover the aid referred to in Article 1(2) from Apple Operations Europe.

3. The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.

4. The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004.

----

https://eur-lex.europa.eu/eli/dec/2017/1283/oj

Linked in https://curia.europa.eu/jcms/upload/docs/application/pdf/202...




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